accounting of software programme

Hi every reader,

Can someone tell me whether a software co. developed a Software package and sold it to its various clients. it cover services or sales and how it come in stock because no raw material is consumed therefore if we sale it without brought it in stock the stock ledger show this in negative.what will be the accounting entry?

in case of sale.

in case of service if cover.

Thanks and Regards

Abid Hussain